On 22 January the South African Revenue Service (SARS) announced the publication of a Correction Notice, substituting the reference to Note 3(a)(i) with Note 6(a)(i), where it appears in Government Gazette of 24 December 2020 in Note 8 to Item 620.24.
Schedule No.6 to the Customs and Excise Act, 1964 “Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy “; in Section C “Rebates and Refunds of Specific Excise Duties on Wine and Other Fermented Beverages (Excluding Beer Made from Malt and Traditional African Beer), Mixtures of Fermented Beverages and Mixtures of Fermented Beverages and Non-Alcoholic Beverages not Elsewhere Specified or Included.”
The Notice is accessible at:
Story by: Riaan de Lange
